The relationship of accounting comparability between the profit value relevance and book value

This research tries to investigate the comparability between the profit value relevance and book value of the listed firms in Tehran Stock Exchange. The research sample was selected by using the systematic removal sampling method by applying the research variable, 138 variables, during 2012-2019. Furthermore, this research has two hypotheses. This research is applied and the method is correlational based on nature and content. The research was conducted in the framework of deductive-inductive reasoning and panel analysis was used to analyze the hypotheses. The results of hypothesis testing showed that value relevance of profit and value relevance of book value increase with accounting comparability. Youtube link: https://youtu.be/lGbO2Co0Tyk

Status of the largest extant population of the critically endangered Aeolian lizard Podarcis raffonei (Capo Grosso, Vulcano island)

The Aeolian wall lizard Podarcis raffonei is an island endemic that survives only on three tiny islets, and on the Capo Grosso peninsula of the Vulcano island, thus is among the European vertebrates with the smallest range and one of the most threatened by extinction. This species is declining due to competition and hybridization with the non-native lizard Podarcis siculus, but a regular monitoring program is lacking. Here we assessed the size and status of the Capo Grosso population of P. raffonei on Vulcano. In September 2015 we captured 30 individuals showing the typical brown phenotype of P. raffonei, while one single male showed a green phenotype, apparently intermediate between P. raffonei and the non-native Podarcis siculus. In May 2017, only 47% of 131 individuals showed the typical brown phenotype (P. raffonei-like) and 53% showed the green phenotype (P. siculus-like). Based on N-mixture models and removal sampling the estimated size of the Capo Grosso population was of 800–1300 individuals in 2017, being similar to 2015; available data suggest that the total range of the species could be as small as 2 ha. The frequency of individuals with the typical P. raffonei phenotype dramatically dropped between two samplings with a parallel increase of individuals displaying the green phenotype. Observation on outdoor captive-bred individuals demonstrates plasticity for colouration in P. raffonei individuals from Capo Grosso, with several individuals showing the typical brown pattern in September 2017 and a green pattern in March 2021. Non-exclusive hypotheses, including hybridization with P. siculus and plasticity in colour pattern of P. raffonei, are discussed to explain the phenotypic shifts of the P. raffonei population of Capo Grosso. While genomic evidence is required to reach conclusions and investigate eventual hybridization, it is urgent to undertake a programme for the monitoring and management of this lizard.

IRON AND MANGANESE IN GROUNDWATER AND THEIR IMPACT ON STRUCTURES:CASE OF A FEW LOCALITIES IN THE TAHOUA REGION (NIGER)

In Niger, some localities in the Tahoua region, groundwater is the main source of drinking water for the population. However, these waters are very loaded with Fe (II) and Mn (II), respectively exceeding the standard set by the WHO (0.3 mg / L and 0.1 mg / L). When these waters are in contact with the oxygen in the air, this degrades their aesthetic and organoleptic quality, but also that of structures and pipes. The objective of this study is to take stock of the presence of iron and manganese in water and their impact on the structures, which may justify the need for the creation of a treatment unit for their removal. Sampling was carried out at the level of the four localities. The pH was measured at the sites, total iron and manganese (II) are measured in the laboratory by colorimetry using a DR3900. The results show that in all the boreholes sampled, the concentration of total Fe varies from 1.231 mg / L to 6.295 mg / L, and that of Mn (II) from 0 mg / L to 0.97 mg / L. All of the structures and pipes that carry this water are completely damaged or blocked by a ferric deposit, identified by the DRX as a very poorly crystallized 2-Line ferrihydrite.

Measuring Abundance

Measuring the abundance of individuals and the diversity of species are core components of most ecological research projects and conservation monitoring. This book brings together in one place, for the first time, the methods used to estimate the abundance of individuals in nature. The statistical basis of each method is detailed along with practical considerations for survey design and data collection. Methods are illustrated using data ranging from Alaskan shrubs to Yellowstone grizzly bears, not forgetting Costa Rican ants and Prince Edward Island lobsters. Where necessary, example code for use with the open source software R is supplied. When appropriate, reference is made to other widely used programs. After opening with a brief synopsis of relevant statistical methods, the first section deals with the abundance of stationary items such as trees, shrubs, coral, etc. Following a discussion of the use of quadrats and transects in the contexts of forestry sampling and the assessment of plant cover, there are chapters addressing line-intercept sampling, the use of nearest-neighbour distances, and variable sized plots. The second section deals with individuals that move, such as birds, mammals, reptiles, fish, etc. Approaches discussed include double-observer sampling, removal sampling, capture-recapture methods and distance sampling. The final section deals with the measurement of species richness; species diversity; species-abundance distributions; and other aspects of diversity such as evenness, similarity, turnover and rarity. This is an essential reference for anyone involved in advanced undergraduate or postgraduate ecological research and teaching, or those planning and carrying out data analysis as part of conservation survey and monitoring programmes.

Aquatic Macroinvertebrates

Sampling of aquatic macroinvertebrates requires techniques that are efficient and representative. Stratification of sampling units is a practical way of ensuring representative coverage of the habitat. However, efficiency of sampling devices used in the field and techniques for extraction of specimens from samples has rarely been assessed. Commonly used qualitative and quantitative samplers are described as well as the situations in which a particular device is most likely to be useful. The efficiency of these devices can be estimated using a technique known as removal sampling, whose underlying statistical theory is well understood. The laboratory examination of samples is straightforward but tedious. Flotation of specimens from inorganic material and subsampling are two methods of speeding up laboratory processing. Small cryptic species or small instars are easily obscured by detritus when picking specimens from samples under low magnification. By scanning samples twice the efficiency of extraction of specimens can be estimated.

Use of removal sampling to estimate abundance of larval salamanders (Salamandra salamandra) in streams

In an era of ongoing biodiversity loss, there is a need for reliable methods that can be used to estimate population size and trends. Removal sampling can be used to estimate the abundance of a single population or of multiple spatially distinct populations of animals. Because multiple removal passes are made during a single visit to a population, it may be very efficient in terms of logistics. Here, we use removal sampling and hierarchical models to estimate the abundance of salamander (Salamandra salamandra) larvae in 15 first- and second-order streams. Detection was positively affected by sampling day, suggesting that observers improved their ability to detect salamander larvae. Abundance was positively affected by the number of pools in the streams. Overall, the removal sampling method performed well despite small sample size. Removal sampling may be a useful method for monitoring amphibians.